Munoz Company makes two types of circuit boards. One is a high-caliber board designed to accomplish the most demanding tasks the other is a low-caliber board designed to provide limited service at an affordable price. During its most recent accounting period, Munoz incurred $270,000 of inspection cost. Munoz recently established an activity based costing system that classifies its activities Into four categories Categories and appropriate cost drivers followi Direct Labor Number of Number of Number of Hours Batches Inspectors Square Feet High caliber 4,000 45,000 14.000 90.000 18,000 135,000 Low caliber Total 24 24 18 modu Required Allocate the inspection cost between the two products assuming that it is driven by (a) unit level activities, (b) Batch-level activities, (c) product level activities, or (d) facility level activities. Note that each otlocation represents a separate alternative. In other words, the $270,000 of inspection cost will be allocated four times, once for each cost driver (Do not round intermediate calculations.) Allocated Cost High-Caliber Boards Low-Caliber Boards a) Unit level activities (6) Batch level activities c) Productovel activities (d) Facility level activities